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3. Duties specified in 1st Schedule and the 2nd Schedule to the CETA, 1985
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3A. Power of Central Government to charge excise duty on the basis of capacity of production in respect of notified goods
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4 Valuation of excisable goods for the purposes of charging of duty of excise
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4A Valuation of excisable goods with reference to retail sale price
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5 Remission of duty on goods found deficient in quantity
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5A Power to grant exemption from duty of excise
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5B Non-reversal of CENVAT credit
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6 Registration of certain persons
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7 Omitted
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8 Restriction on possession of excisable goods
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9 Offences and penalties
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9A Certain offences to be non-cognizable
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9AA Offences by companies
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9B Power of Court to publish name/ place of business, etc., of persons convicted under the Act
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9C Presumption of culpable mental state
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9D Relevancy of statements under certain circumstances
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9E Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958
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10 Power of Courts to order forfeiture
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11 Recovery of sums due to Government
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11A Recovery of duties not-levied or not-paid or short-levied or short-paid or erroneously refunded
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11AA Interest on delayed payment of duty
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11AC Penalty for short-levy or non-levy of duty in certain cases
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11B Claim for refund of duty
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11BB Interest on delayed refunds
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11C Power not to recover duty of excise not-levied or short-levied as a result of general practice
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11D Duties of excise collected from die buyer to be deposited with the Central Government
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11DD Interest on the amounts collected in excess of the duty
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11DDA Provisional attachment to protect revenue in certain cases
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12 Application of the provisions of Act No. 52 of 1962 to Central Excise Duties
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11E Liability under Act to be first charge
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